DGT Regulation No. PER – 03/PJ/2017 Concerning Procedure of Reporting and Monitoring for Additional Declared Assets in Context of Tax Amnesty

ADJUSTMENT ON NON TAXABLE INCOME Non taxable income will be adjusted as follow:a.    IDR 54,000,000 for individual taxpayerb.    Additional IDR 4,500,000 for married taxpayerc.    Additional IDR 54,000,000 for wife whose income is combined with her husbandd.   Additional IDR 4,500,000 for every family’s dependent related by blood and marriage in direct linage also adopted child, with…

TYPES OF OTHER SERVICES AS MENTIONED IN ARTICLE 23 PARAGRAPH 1 LETTER C NUMBER 2 LAW NO. 7 YEAR 1983 CONCERNING INCOME TAX AS SEVERAL TIMES AMENDED LAST RECENTLY BY LAW NO. 36 YEAR 2008 1.    Compensation regarding to other services except for services already subject to income tax article 21, as mentioned in article 23…

FIXED ASSETS REVALUATION FOR TAX PURPOSES FOR APPLICATION IN 2015 AND 2016 Taxpayer may conduct fixed assets revaluation for tax purposes with special treatment when such application is applied to DGT starting from the effective date of this regulation to 31 December 2016.Such special treatment is final income tax rate: 3%, for application up to 31…

​PROCEDURES FOR IMPLEMENTING AND ADMINISTERING OF GRANTING EXEMPTION FROM VAT ON IMPORT AND/OR TRANSFERRING PARTICULAR STRATEGIC TAXABLE GOODS FACILITY Taxable entrepreneur which eligible for getting exemption from VAT are: Taxable entrepreneur who Importing machinery and manufacturing equipment in one package excluding spare parts, either build in or knock down, which will be used for producing…